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IMPLEMENTASI PENGUKURAN KINERJA PADA ORGANISASI SEKTOR PUBLIK Nur Isna Inayati
Jurnal Ekonomi dan Bisnis Kontemporer Vol 4, No 1 (2018): Jurnal Ekonomi dan Bisnis Kontemporer Vol.4 No.1 April 2018
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengukuran kinerja pada organisasi sektor publik terdiri dari pengukuran kinerja keuangan dan non keuangan. Penulisan paper ini menggunakan metode telaah dari berbagai literature dari berbagai sumber article internasional. Organisasi atau lembaga sektor publik dalam mengeimplementasikan pengukuran kinerjanya baik keuangan maupun non keuangan menggunakan bermacam-macam langkah, sehingga para manager organisasi lembaga sektor publik harus menyesuaikan sistem pengukuran kinerja yang tepat seperti apa yang akan digunakan oleh organisasi tersebut sesuai kondisi masing-masing organisasi lembaga sektor publik.Keyword: pengukuran keuangan, kinerja keuangan, keinerja non keuangan,sektor publik.
PENGEMBANGAN UMKM BERBASIS INOVASI PRODUK DAN E-COMMERCE DI DESA WANGON BANYUMAS Endra Saputra; Nur Isna Inayati; Annisa Ilma Hartikasari
Jurnal Abdimas Sangkabira Vol. 1 No. 2 (2021): Jurnal Abdimas Sangkabira, Juni 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i2.35

Abstract

The management of new products is a form of innovation that boosts the economy of the local area and even the state. Empowerment of the social community through the MSME development approach through community groups will have a positive impact on village development, especially in Wangon Village, Banyumas Regency. The thing that underlies this service is the existence of a superior commodity in the village of Wangon, namely in the form of brown sugar which can be used as a new product that can increase local income. The problems faced by the community are the absence of modern technology that accelerates the production process as well as bookkeeping and marketing that can add to the production process and smooth production.
PENGARUH INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ira Hapsari; Nur Isna Inayati; Anisa Ilma Hartikasari
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.3960

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of human capital, structural capital, and relational capital which are the three components of Intellectual Capital on Earning Management and how profitability memorization of the relationship. Research data obtained from reports financial year 2015 to 2019 originating from 17 banking companies in Indonesia Purwokerto. The results of hypothesis testing prove that Intellectual Capital with the variables Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency can reduce earnings management practices in the company. In addition, profitability can also be found to strengthen relationship between Intellectual Capital and Earnings Management. This proves that the higher the level of profitability, the higher the value of Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency so that caused a decline in Earnings Management. Results Based on this research, It is expected that the company will always keep the profitability value stable thereby increasing the value of Intellectual Capital owned and is expected to earnings management practices that can harm the company. Keywords: Efficiency, Intellectual Capital, Earning Management, Profitabilitas
STUDI IMPLEMENTASI MBKM PADA MAHASISWA, DOSEN DAN MITRA DI TINGKAT PRODI MANAJEMEN, AKUNTANSI, DAN TEKNIK INFORMATIKA DI UNIVERSITAS MUHAMMADIYAH PURWOKRTO Suryo Budi Santoso; Herni Justiana Astuti; Hadi Pramono; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.124 KB) | DOI: 10.30595/raar.v2i1.13015

Abstract

Tujuan dari penelitian ini adalah Untuk mengevaluasi Implementasi MBKM pada Mahasiswa, Dosen dan Mitra. Jenis penelitian ini adalah penelitian lapangan (field ressearch), Sumber data penelitian ini adalah data primer. Populasi dalam penelitian ini adalah Seluruh Mahasiswa Prodi: Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh Dosen Prodi Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh mitra yang bekerja sama dalam program MBKM. Sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan dalam analisis  kuantitatif yang digunakan dengan angka-angka. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan intepretasi. Hasil penelitian ini adalah Program MBKM merupakan program baru, sehingga masih dalam tahap penyesuaian untuk mencapai optimalisasi program. Namun demikian dampak pelaksanaan program MBKM sudah dirasakan mahasiswa dan dosen. Mahasiswa dapat belajar aplikasi keilmuan dan softskill dari program magang. Dosen pendamping juga dapat menerima masukan yang aplikatif dari dari mitra, untuk dapat diterapkan pada proses pembelajaran
PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Shulasi Nur Haalisa; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.26 KB) | DOI: 10.30595/raar.v1i1.11721

Abstract

This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source usedis secondary data in the form of the company's annual financial statements. In this study, goingconcern and audit quality are calculated using a dummy. The population used in this study ismining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling wascarried out by purposive sampling technique method and obtained 29 as 145 observed data. Theresults of this study show that company size, and audit tenure have no effect on going concernaudit opinion. While audit report lag and audit quality heve efeect on going concern opinion
The Effect of Capital Structure, Institutional Ownership, Liquidity, and Diversification Strategy on Financial Performance Astria Kurniawati; Sri Wahyuni; Azmi Fitriati; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 2 No. 2 (2022): October 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v2i2.1602

Abstract

Financial performance is one of the factors to measure the success of a company. This study aims to examine the effect of capital structure, institutional ownership, liquidity and diversification strategies on financial performance. The population in this study are industrial sector companies listed on the IDX for the 2019-2021 period. The sampling method was carried out by purposive sampling and obtained 59 research samples. Methode of data analysis using multiple linear regression analysis. The results of the analysis carried out by capital structure, institutional ownership, and liquidity have a significant negative effect on financial performance, while the diversification strategy has no effect on financial performance. The results of this study can provide a scientific contribution in the field of accounting regarding the factors that influence financial performance.
The Effect of Managerial Ownership, Company Size, Liquidity, and Profitability on Financial Distress Selly Mevania; Sri Wahyuni; Edi Joko Setyadi; Nur Isna Inayati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.509 KB) | DOI: 10.55927/jambak.v1i2.1796

Abstract

The Covid-19 pandemic requires companies to improve their performance, so as not to experience financial distress. So the purpose of this study is to find empirical evidence of factors that influence financial distress during the Covid-19 pandemic, including managerial ownership, company size, liquidity, and profitability. The population in this study are basic materials companies that are listed on the IDX in 2019-2021. The sampling method in this study used purposive sampling, and 57 samples were obtained. The data analysis technique used is multiple regression analysis. The results of this study prove that the managerial ownership variable does not affect financial distress, that company size has a negative effect on financial distress, and that the liquidity variable, profitability has a positive effect on financial distress. This research makes a scientific contribution to the field of financial accounting in the form of insight into the factors that influence financial distress during a pandemic.
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners Rizky Ramdani; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1916

Abstract

This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.
Aplikasi Akuntansi Berbasis PSAK No. 45 Untuk Menciptakan Good Governance Keuangan Masjid Hadi Pramono; Nur Isna Inayati; Feri Wibowo
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i3.13256

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK No. 45 pada masjid dan menghasilkan produk sistem akuntansi masjid berdasarkan PSAK No. 45 berbasis software Ms. Excel. Penggunaan software excel ini dikarenakan excel sudah terkenal. Fitur excel mudah dipahami dan fleksibel digunakan sebagai aplikasi akuntansi, mulai dari penjurnalan hingga penyusunan laporan keuangan. Manfaat praktis yang diperoleh dari penelitian ini berupa aplikasi sistem akuntansi yang dapat diterapkan di semua masjid sehingga memudahkan pengurus masjid dalam mengelola masjid sesuai dengan prinsip tata kelola yang baik
The Influence of Profitability, Firm Size, and Capital Structure on Firm Value with Managerial Ownership as Moderation Variables (Empirical Study of Basic Material Sector Companies on the IDX in 2019-2021) Friska Puji Rahayu; Sri Wahyuni; Hadi Pramono; Nur Isna Inayati
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2335

Abstract

The condition of the Covid'19 pandemic resulted in a decrease in firm value. The purpose of this study was to analyze profitability, firm size, and capital structure on firm value with managerial ownership as a moderating variable. The population in this study is the company's basic materials registered on the IDX in 2019-2021, the sampling method is purposive sampling, the sample used was 38 samples with certain criteria, while the method of analysis in this study used MRA multiple regression analysis. The results of this study indicate that profitability does not affect firm value, firm size hurts negative firm value, capital structure has a positive effect on firm value, managerial ownership can moderate profitability, firm size is on firm value, and managerial ownership is not able to moderate capital structure on firm value. This research contributes to the field of financial accounting in the form of insight into the factors that influence firm value during a pandemic.
Co-Authors Afriatun Khasanah Agusta, Yulinda Mauna Aisyah, Yusdian Dwi Alamsyah, Sustari Amir Amir Anggi, Sevian Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Arini Syarifah Astria Kurniawati Athila Namira Awandini Bima Cinintya Pratama Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Deanisa Wahyuantika Dhanti, Kurnia Ritma Dinda Permatasari, Dinda Dirgantari, Novi Doddy Setiawan Edi Joko Setyadi Edi Joko Setyadi Eko Hariyanto Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erny Rachmawati Fahman Nur Rahman Feri Wibowo Fitriati, Azmi Fitriyana, Saodah Dhona Friska Puji Rahayu Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Hariyanti Hariyanti Herni Justiana Astuti Ian Himawan Susanto Ika Yustina Rahmawati Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Leni Widayanti Lestari, Monika Ayu M. Zaeni Lathif Monika Ayu Lestari Mudjiyanti, Rina Mudjiyanti, Rina Mukhlis Prasetyo Aji Mukti Agung Wibowo Naelati Tubastuvi Nanda, Mayang Setia Niken Lestari Putri Nurul Dewi Annisa Pandansari, Tiara Permana, Ghozy Agung Prisylia Putri Purnadi Purnadi Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Rido, Alvito Rifka Arofah Rizky Ramdani Roshaliya, Defi Sandy Hana Widya Sims Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Selly Mevania Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Shulasi Nur Haalisa Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi Suryo Budi Santos SURYO Budi Santoso Suryo Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Widayanti, Leni Widia Astuti Widodo, Lovetania Islamika Wikan Isthika, Wikan Wulan Nada Cahyati Zhafira Indiansyah